Survey of State Homestead Exemptions

CRS Report for Congress
Survey of State
Homestead Exemptions
Updated March 2, 2005
Robin Jeweler
Legislative Attorney
American Law Division
Tara Alexandra Rainson
Law Librarian
Knowledge Services Group

Congressional Research Service ˜ The Library of Congress

Survey of State Homestead Exemptions
Summary
This report surveys the homestead exemption laws of the fifty states and the
District of Columbia with an emphasis on the amount of the various exemptions. It
will not be routinely updated.

Contents
In troduction ......................................................1
Table 1. State Homestead Exemptions.................................1

Survey of State Homestead Exemptions
Introduction
The form and content of a proposed federal homestead exemption has been a
controversial topic in the debate over bankruptcy reform. As Congress takes up the
issue in the 109^th Congress, many seek to learn what each state currently allows its
residents as a homestead exemption, and whether state residents may chose between
federal and state exemptions or whether they are limited to those under state law.
Although many publications contain comprehensive state homestead surveys, this one
is undertaken with the goal of being as up to date as possible. State laws were
reviewed on the LEXIS computer database. A notation indicates the currency of the
legislative term included in the review of each state’s laws.
The survey provides a thumbnail sketch of the character and amount of each
state’s homestead provision derived from its statutory language. This will enable the
reader to appreciate the breadth and variety of state-law approaches to these
exemptions. The emphasis, however, is on the amount of the exemption – not upon
conditions for validating it. The survey does not address whether there is or, if so, the
duration of an exemption for proceeds after the sale of a homestead; it also does not
address exemptions established by case law for homesteads held as tenancies by the
entirety. Nor does it consider provisions under the state laws that constitute
exceptions to a homestead exemption.
In some cases, de minimis “wildcard” exemptions for either real or personal
property are noted, but the survey is not comprehensive with respect to them. They
are more likely to be noted when a state has an extremely limited homestead
exemption.
Table 1. State Homestead Exemptions
StateDescription ofApplicability of
Property and AmountFederal Exemptions
Alabama ^Resid^eⁿ^{tial h}^o^m^e^stead^u^p^to^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^ugh^{2004 R}^e^g^u^l^ar^{$5,000 (n}^{ot to ex}^{ceed 160}^p^e^r^m^itted^.
^Se^ssioⁿ^acres^).^C^{ode of}^A^l^{a. § 6-}^10-¹¹.

^C^{ode of}^A^l^{a. § 6-}^10-^2.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Alaska ^Priⁿ^ci^pal^resⁱ^den^{ce of}^t^h^e^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh a}^l^l²⁰⁰⁴ⁱⁿ^di^vⁱ^du^al^{or t}^h^{e depen}^d^en^t^s^p^e^r^m^itted^.
^Se^ssioⁿ^s^o^f^th^{e in}^dⁱ^vⁱ^d^u^{al, n}^o^{t to}^A^l^as^k^a^Statu^t^es
^ex^{ceed $54,000.}^{§ 9.38.055.}
^A^l^as^k^a^Statu^t^es
^{§ 9.38.010.}
Arizona^nd^T^h^{e p}^e^r^s^oⁿ^’^sⁱⁿ^ter^e^{st in}^a^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²^nd^r^e^sid^eⁿ^{tial h}^o^m^e^stead^p^e^r^m^itted^.
^R^e^g^u^l^{ar an}^{d 2}^{Special Ses}^s^.^thⁱⁿ^clu^dⁱⁿ^g^{a co}ⁿ^d^o^mⁱⁿ^iu^m^,^A^.^R^.^S^.^{§ 33-}^1133.
^of^t^h^{e 46}^L^e^gⁱ^s^l^at^u^r^{e (2004)}^cooperatⁱ^v^{e, or m}^obi^l^e^h^o^m^e
ⁿ^o^{t to ex}^{ceed $150,000.}
^A^.^R^.^S^.^{§ 33-}^1101.
Arkansas^R^u^{ral h}^o^m^e^s^t^{ead (ou}^t^sⁱ^{de an}^y^R^e^sⁱ^den^t^s^m^a^y^el^ect^f^e^deral^or
^Cur^r^e^nt^t^h^r^o^ugh²⁰⁰⁴^city^{, to}^wⁿ^{, o}^r^v^illag^e⁾^:ⁿ^o^t^s^t^{ate ex}^em^ption^s^.
^m^o^{re t}^h^an^{160 acres}^of^l^aⁿ^d^,^A^.^R^.^C^.^{§ 16-}^66-^217.

ⁿ^o^{t to ex}^{ceed in}^v^a^lu^e
^{$2,500, bu}^tⁱⁿⁿ^o^ev^en^t^s^h^al^l
^th^{e h}^o^m^e^s^t^{ead be redu}^{ced to}
^les^s^th^an^{80 acres}^{, w}^ith^ou^t
^reg^a^{rd t}^o^v^a^l^u^e.
^U^r^b^a^{n ho}^m^e^st^e^a^d⁽ⁱ^{n a}ⁿ^y
^city^{, to}^wⁿ^{, o}^r^v^illag^e⁾^:ⁿ^o^t
^m^o^{re th}^an^{1acre of}^lan^dⁿ^o^t
^{to ex}^{ceed $2,500 in}^v^a^lu^e,
^b^u^{t in}ⁿ^o^ev^en^{t sh}^{all th}^e
^h^o^m^e^s^t^{ead be redu}^{ced to les}^s
^th^an^{1/4 acre, w}^ith^ou^{t reg}^a^rd
^to^v^a^lu^e.
^T^h^{e h}^o^m^e^s^t^{ead in}^u^r^es^{to th}^e
^b^eⁿ^e^f^{it o}^f^th^{e m}ⁱⁿ^o^r^ch^ild^r^eⁿ^,
^af^ter^th^{e d}^e^mⁱ^{se o}^f^th^e
^paren^t^s^.
^A^r^k^.^C^oⁿ^s^t^.^A^r^t^.^{9, §§ 4, 5;}
^A^.^C^.^A^.^{§ 16-}^66-^210.
^A^d^d^itioⁿ^a^{l ex}^em^p^tioⁿⁱⁿ
^fe^d^e^r^a^l^b^a^nkr^up^t^c^y
^proceedin^g^s^{: A}ⁿ^uⁿ^m^arried
^debtor’^s^ag^g^r^eg^{ate in}^teres^t^,
ⁿ^o^{t ex}^ceedin^g^{$800 in}^v^a^lu^e,
^an^{d m}^a^rri^e^{d debt}^ors^’
^ag^g^r^eg^{ate in}^teres^t^{, n}^o^t
^ex^ceedin^g^{$1,250 in}^v^a^lu^{e, in}
^real^{or pers}^on^al^propert^y^t^h^at
^t^h^{e debt}^{or or a depen}^d^en^t
^u^s^es^as^{a res}ⁱ^den^ce.
^A^.^C^.^A^.^{§ 16-}^66-^218.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
California^T^h^{e am}^ouⁿ^t^of^th^{e h}^o^m^e^s^t^ead^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh Cha}^p^t^e^r¹^o^f^ex^em^p^tioⁿ^is:^p^e^r^m^itted^.
^t^h^{e 2005 R}^e^g^u^l^{ar S}^e^s^sⁱ^on^{Cal. Civ}^{il P}^r^o^c^{. Co}^d^e
^{(1) $50,000 u}ⁿ^l^es^s^t^h^e^{§ 703.130 an}^{d § 703.140}

^j^u^dg^m^eⁿ^t^debt^{or or s}^pou^s^e^of
^t^h^{e j}^u^dg^m^eⁿ^t^debt^{or w}^h^o
^r^e^sid^e^{s in the}^ho^m^e^ste^a^d^{is a}
^pers^on^des^c^ri^{bed i}ⁿ
^p^a^r^a^gr^a^p^{h (}²⁾
^{or (3).}

^{(2) $75,000 i}^f^t^h^{e j}^u^dg^m^eⁿ^t
^debt^{or or s}^pou^s^e^of^t^h^e
^j^u^dg^m^eⁿ^t^debt^{or w}^h^{o res}ⁱ^des
ⁱⁿ^th^{e h}^o^m^e^stead^{is at th}^e
^tim^{e o}^f^th^{e attem}^p^ted^{sale o}^f
^th^{e h}^o^m^e^s^t^{ead a m}^e^m^b^{er of}^a
^f^a^m^ily^uⁿ^{it, an}^d^th^er^{e is at}
^leas^{t on}^{e m}^e^m^b^{er of}^th^e
^f^a^m^ily^uⁿ^{it w}^h^o^o^wⁿ^sⁿ^o
ⁱⁿ^ter^e^{st in}^th^{e h}^o^m^e^stead^o^r
^w^h^o^s^{e o}ⁿ^lyⁱⁿ^ter^e^{st in}^th^e
^h^o^m^e^s^t^{ead is}^{a com}^m^uⁿ^ity
^p^r^o^p^e^r^t^yⁱⁿ^ter^e^{st w}^ith^th^e
^j^u^dg^m^eⁿ^t^debt^or.

^{(3) $150,000 i}^f^t^h^{e j}^u^dg^m^eⁿ^t
^debt^{or or s}^pou^s^e^of^t^h^e
^j^u^dg^m^eⁿ^t^debt^{or w}^h^{o res}ⁱ^des
ⁱⁿ^th^{e h}^o^m^e^stead^{is at th}^e
^tim^{e o}^f^th^{e attem}^p^ted^{sale o}^f
^th^{e h}^o^m^e^s^t^{ead an}^y^on^{e of}^th^e
^f^o^llo^wⁱⁿ^g^:

^(A^{) A}^pers^on^{65 y}^ears^of
^ag^{e or ol}^der.

^{(B) A}^pers^on^ph^y^s^ically
^{or m}^eⁿ^t^al^l^y^di^s^a^bl^{ed an}^d
^una^b^l^e^t^o^e^nga^geⁱⁿ^gaⁱⁿ^ful
^em^pl^oy^m^eⁿ^t^.

^(C^{) A}^pers^on^{55 y}^ears^of
^ag^{e or ol}^{der w}ⁱ^t^h^{a g}^r^os^s
^a^nnua^lⁱⁿ^c^o^m^e^o^f^no^t^m^o^r^e
^t^h^an^{$15,000 or, i}^f^t^h^e
^j^u^dg^m^eⁿ^t^debt^{or i}^s^m^a^rri^e^{d, a}
^gr^o^{ss a}^nnua^lⁱⁿ^c^o^m^e^,
ⁱⁿ^c^l^udⁱ^{ng t}^h^e^gr^o^{ss a}^nnua^l
ⁱⁿ^co^m^e^o^f^th^{e j}^u^d^g^m^eⁿ^t
^debt^or’^s^s^pou^s^e^{, of}ⁿ^o^t^m^o^re
^t^h^an^$20,000an^d^t^h^{e s}^a^l^eⁱ^s
ⁱ^nvo^l^unt^a^r^y^.
^C^a^l^.^C^{ode C}ⁱ^v^.^Proc.
^{§ 704.730.}

StateDescription ofApplicability of
Property and AmountFederal Exemptions
^C^a^lⁱ^f^ornⁱ^{a con}^t^.^{See als}^o^:
^Electioⁿ^o^f^ex^em^p^tioⁿ^s^if
^b^aⁿ^k^r^u^p^tcy^p^e^titioⁿ^{is f}^iled^.
^Iⁿ^{a case u}ⁿ^d^er^T^{itle 1}¹^,^th^e
^debtor’^s^ag^g^r^eg^{ate in}^teres^t^,
ⁿ^o^{t to ex}^{ceed $17,425 in}
^v^a^lu^{e, in}^{real property}^th^at
^t^h^{e debt}^{or or a depen}^d^en^t^of
^t^h^{e debt}^{or u}^s^es^as^a
^resⁱ^den^ce.
^C^a^l^.^C^{ode C}ⁱ^v^.^Proc.
^{§ 703.140.}
Colorado^A^pers^on^’^s^h^o^m^e^s^t^ead^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴⁽ⁱ^nc^l^u^dⁱ^{ng m}^a^nufa^c^t^ur^e^d^p^e^r^m^itted^.
^Se^ssioⁿ^h^o^m^e^{s an}^d^tr^ailer^s⁾ⁿ^o^t^C^.^R^.^S^.^13-^54-^107.
^ex^ceedin^gⁱⁿ^v^a^lu^{e th}^{e s}^u^m
^of^$45,000.
^C^.^R^.^S^.^38-^41-^201.
Connecticut^A^h^o^m^e^s^t^{ead to th}^{e v}^a^lu^{e of}^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh J}^a^nua^r^y¹^,^$75,000.^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
²⁰⁰⁵^A^l^so^{, an}^yⁱⁿ^ter^e^{st in}^an^y^p^e^r^m^itted^.
^propertyⁿ^o^{t to ex}^{ceed in}
^v^a^l^u^{e $1,000.}
^C^oⁿⁿ^.^G^eⁿ^.^S^t^at^{. § 52-}^352b.
Delaware ^In^an^y^f^e^deral^ban^k^r^u^p^t^c^y^or^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^ugh^{2004 R}^e^g^u^l^ar^s^t^{ate in}^s^o^lv^en^cy^proceedin^g^,^p^e^r^m^itted^.
^Se^ssioⁿ^{a debt}^{or i}^s^au^t^h^ori^{zed t}^o^{10 D}^e^l^.^C^.^{§ 4914.}
^ex^em^pt^propert^y^h^a^vⁱⁿ^g^an
^ag^g^r^eg^{ate f}^a^{ir m}^a^rk^{et v}^a^lu^e
^ofⁿ^o^t^m^o^{re t}^h^an^$5,000.
^{10 D}^e^l^.^C^.^{§ 4914.}
District of Columbia^Propert^y^of^t^h^{e h}^{ead of}^a^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e^D^.^C.^f^a^mⁱ^l^y^{or h}^o^u^s^eh^ol^der^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^R^e^gⁱ^s^t^{er, N}^o^v^.^{29, 2004}^r^e^sidⁱⁿ^gⁱⁿ^th^{e Distr}ⁱ^{ct o}^f^Co^lu^m^b^{ia in}^clu^d^{es th}^e^p^e^r^m^itted^.
^debtor’^s^ag^g^r^eg^{ate in}^teres^tⁱⁿ
^real^propert^y^{or a cooperat}ⁱ^v^e
^u^s^{ed as}^th^{e res}ⁱ^den^{ce of}^th^e
^debt^{or. D}^.^C^.^C^{ode § 15-}
^501(a)(14).
Florida ^A^h^o^m^e^s^t^{ead, if}^located^W^ith^th^{e ex}^cep^tioⁿ^o^f¹¹
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^o^u^tsid^{e a m}^uⁿⁱ^cip^a^lity^{, to}^th^e^U^.^S^.^C^.^{§ 522(d)(10), f}^e^deral
^L^e^gisla^tive^Se^ssioⁿ^ex^t^eⁿ^t^of^{160 acres}^of^ex^em^ption^s^not^p^e^r^m^itted^.
^c^o^ntⁱ^guo^{us l}^a^nd^aⁿ^d^F^l^{a. S}^t^at^{. §§ 222.20, 222.201.}

^im^prov^em^en^ts^th^ereon^,^{or if}
^lo^cated^w^ithⁱⁿ^{a m}^uⁿⁱ^cip^a^lity^,
^{to th}^{e ex}^ten^t^of^{½ acre of}
^c^o^ntⁱ^guo^{us l}^a^nd^.
^{Fla. C}^oⁿ^s^{t., A}^r^{t. X § 4}
^(2004).

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Georgia^T^h^{e debtor'}^s^ag^g^r^eg^ate^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴ⁱⁿ^teres^t^{, n}^o^{t to ex}^ceed^p^e^r^m^itted^.
^Gen^e^r^a^{l A}^ssem^b^ly^{$10,000 i}ⁿ^v^a^l^u^{e, i}ⁿ^real^O^.^C^.^G^.^A^.^{§ 44-}^13-^100.
^propert^y^{or pers}^on^al^propert^y
^t^h^at^t^h^{e debt}^{or or a}
^depen^d^en^t^of^t^h^{e debt}^{or u}^s^es
^as^{a res}ⁱ^den^ce.
^O^.^C^.^G^.^A^.^{§§ 44-}^13-^{1, 44-}^13-
^100.
Hawaii ^Aⁿⁱⁿ^ter^e^{st in}^oⁿ^{e p}^a^r^{cel o}^f^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e^{2003 2n}^d^real^propert^y^of^{a f}^aⁱ^r^m^a^rk^et^v^a^lu^{e n}^o^{t ex}^ceedin^g^$30,000^of^f^e^deral^ex^em^ptⁱ^oⁿ^s^p^e^r^m^itted^.
^{Special Ses}^sⁱ^on^owⁿ^e^{d by}^on^{e w}^h^{o i}^s^ei^t^h^er
^th^{e h}^{ead of}^{a f}^a^m^ily^{or an}
ⁱⁿ^dⁱ^vi^d^u^a^l^si^xt^y^-fi^ve^y^e^a^r^{s o}^f
^ag^{e or ol}^der;^anⁱⁿ^t^e^res^tⁱⁿ
^on^{e parcel}^of^real^propert^y^of
^v^a^lu^{e n}^o^{t ex}^ceedin^g^$20,000
^owⁿ^e^{d by}^ot^h^e^rs^.
^H^R^S^{§ 651-}^92.
Idaho^Ho^m^e^stead^m^ean^{s a d}^w^ellin^g^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^ho^use^o^r^m^o^bⁱ^l^e^ho^m^e^no^t^t^o^p^e^r^m^itted^.
^Se^ssioⁿ^ex^{ceed th}^{e les}^s^e^{r of}^{(i) th}^e^Idah^{o C}^{ode § 11-}^609.
^to^{tal n}^e^{t v}^a^lu^{e o}^f^th^{e lan}^d^an^d
^im^p^r^o^v^em^en^{ts o}^r⁽ⁱⁱ⁾
^$50,000.
^Idah^{o C}^{ode § 55-}^1003.
Illinois^Ev^er^yⁱⁿ^dⁱ^vⁱ^d^u^{al is en}^titled^to^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh P}^u^b^lⁱ^c^A^c^t⁹³^-^{a h}^o^m^e^s^t^{ead to th}^{e ex}^ten^tⁱⁿ^p^e^r^m^itted^.
^{1080 of}^t^h^{e 2004 R}^e^g^u^l^ar^v^a^l^u^{e of}^{$7,500 of}^hⁱ^s^{or h}^e^r^{735 IL}^C^S^5/^12-^1201.

^Se^ssioⁿⁱⁿ^ter^e^{st in}^{a f}^a^r^m^o^r^lo^{t o}^f^lan^d^an^d^b^u^ildⁱⁿ^g^s^th^er^eoⁿ^,^a
^con^domⁱⁿⁱ^u^m^,^{or pers}^on^al
^propert^y^,^owⁿ^e^{d or ri}^g^h^t^l^y
^pos^s^e^s^s^e^{d by}^l^eas^{e or}
^oth^e^rw^is^{e an}^{d occu}^{pied by}
^hⁱ^m^{or h}^e^{r as}^{a res}ⁱ^den^{ce, or}
ⁱⁿ^{a cooperat}ⁱ^v^{e t}^h^at^owⁿ^s
^propert^y^t^h^at^t^h^{e i}ⁿ^di^vⁱ^du^al
^u^s^es^as^{a res}ⁱ^den^ce.
^{735 IL}^C^S^5/^12-^901.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Indiana^R^{eal es}^{tate or pers}^on^al^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^ugh^{2004 R}^e^g^u^l^ar^p^r^o^p^e^r^t^y^coⁿ^s^titu^tin^g^th^e^p^e^r^m^itted^.
^Se^ssioⁿ^pers^on^al^{or f}^a^mⁱ^l^y^resⁱ^den^c^e^Bu^rn^s^In^{d. C}^{ode A}ⁿⁿ^.
^of^t^h^{e debt}^{or, or a depen}^d^en^t^{§ 34-}^55-^10-^1.
^of^t^h^{e debt}^{or, of}ⁿ^o^t^m^o^re
^t^h^an^{$7,500. T}^h^{e ex}^em^ptⁱ^oⁿ
^{is in}^dⁱ^vⁱ^d^u^ally^av^ailab^l^{e to}
^j^oⁱⁿ^t^debt^ors^con^cernⁱⁿ^g
^propert^y^h^e^l^d^by^t^h^em^as
^ten^aⁿ^t^{s b}^y^th^{e en}^tir^eties.
^Oth^e^r^r^{eal estate o}^r^tan^gⁱ^b^l^e
^pers^on^al^propert^y^$4,000.
^Bu^rn^s^In^{d. C}^{ode A}ⁿⁿ^.
^{§ 34-}^55-^10-^2.
Iowa^I^f^w^ithⁱⁿ^{a city}^p^l^{at, it m}^u^st^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh l}^a^w^s^e^ffe^c^tⁱ^v^eⁿ^o^{t ex}^{ceed ½ acre in}^ex^ten^t^,^p^e^r^m^itted^.
^Ju^l^y^{1, 2004}^o^t^h^e^r^w^{ise it m}^u^{st n}^o^{t co}ⁿ^t^ain^Iow^a^C^{ode § 627.10.}
ⁱⁿ^th^{e ag}^g^r^eg^{ate m}^o^{re th}^an
⁴⁰^acr^{es, b}^u^{t if}^{, in}^eith^er
^{case, its v}^a^lu^{e is less th}^an
^{$500, i}^t^m^a^y^{be en}^l^a^rg^ed
^uⁿ^{til it reach}^{es th}^{at am}^o^uⁿ^t^.
^Iow^a^C^{ode § 561.2 (2001).}
Kansas ^A^h^o^m^e^s^t^{ead to th}^{e ex}^ten^t^of^W^ith^th^{e ex}^cep^tioⁿ^o^f¹¹
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰³^{160 acres}^of^f^a^rmⁱⁿ^g^l^aⁿ^d^{, or}^o^f^oⁿ^{e acr}^{e w}^ithⁱⁿ^th^{e lim}^its^U^.^S^.^C^.^{§ 522(d)(10), f}^e^deral^ex^em^ption^s^not^p^e^r^m^itted^.
^Re^gul^a^r^Se^ssi^oⁿ^of^anⁱⁿ^{corporated tow}ⁿ^or^K^.^S^.^A^.^{§ 60-}^2312.
^city^{, or a m}^aⁿ^u^f^actu^r^{ed h}^o^m^e
^{or m}^obi^l^e^h^o^m^e^{, occu}^pi^{ed as}
^{a res}ⁱ^den^{ce tog}^e^th^{er w}^ith^all
^th^{e im}^p^r^o^v^em^en^{ts o}ⁿ^th^e
^sa^m^e^.
^K^.^S^.^A^.^{§ 60-}^2301.
Kentucky^st^Aⁿⁱⁿ^di^vⁱ^du^al^debt^or'^s^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e^{2004 1}^ag^g^r^eg^{ate in}^ter^e^{st, n}^o^{t to}^p^e^r^m^itted^.
^Ex^tr^ao^r^dⁱⁿ^ar^y^Sessioⁿ^ex^{ceed $5,000 in}^v^a^lu^{e, in}^K^.^R^.^S^.^{§ 427.170.}

^real^{or pers}^on^al^propert^y^t^h^at
^s^u^ch^debt^{or or a depen}^d^en^t
^of^s^u^ch^debt^{or u}^s^es^as^a
^perm^an^en^{t res}ⁱ^den^ce.
^K^.^R^.^S^.^{§ 427.060.}
^Ev^ery^debt^{or s}^h^al^l^h^a^v^e^a
^g^eⁿ^e^r^a^{l ex}^em^p^tioⁿⁿ^o^{t to}
^ex^{ceed $1,000 in}^v^a^lu^{e to be}
^applⁱ^e^{d t}^o^w^a^{rd an}^y^propert^y^,
^real^{or pers}^on^al^{, t}^aⁿ^gⁱ^bl^{e or}
ⁱⁿ^tan^gⁱ^b^l^{e in}^hⁱ^{s estate w}^h^en
^he^ha^{s fi}^l^e^d^fo^r^b^a^nkr^up^t^c^y
^uⁿ^d^er^th^{e p}^r^o^v^isioⁿ^s^o^f^T^h^e
^Ban^k^r^u^p^t^c^y^C^{ode of}^1978.
^K^.^R^.^S^.^{§ 427.160}

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Louisiana^T^h^{e leg}ⁱ^slatu^r^{e is to}^p^r^o^v^id^e^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^b^y^law^f^o^r^ex^em^p^tioⁿ^s^f^r^o^m^p^e^r^m^itted^.
^Se^ssioⁿ^s^e^izu^r^{e an}^{d s}^a^{le, as}^w^e^{ll as}^L^a^{. R}^.^S^.^13:^3881.

^w^a^iv^ers^of^an^{d ex}^clu^s^ion^s
^f^r^om^s^u^ch^ex^em^ption^s^{. T}^h^e
^ex^em^p^tioⁿ^sh^{all ex}^ten^d^to^at
^l^eas^t^{$15,000 i}ⁿ^v^a^l^u^{e of}^a
^h^o^m^e^s^t^{ead, as}^prov^{ided by}
^law^.
^L^a^{. C}^oⁿ^s^{t. A}^r^{t. XII, § 9.}

^Hom^e^s^t^{ead con}^s^is^ts^of^a
^resⁱ^den^{ce an}^{d th}^{e lan}^d^on
^w^h^ich^th^{e r}^e^sid^eⁿ^{ce is}
^{located, in}^clu^dⁱⁿ^g^an^y
^bu^ildin^g^an^{d appu}^rten^an^ces
^{located th}^ereon^,^an^{d an}^y
^coⁿ^tig^u^o^u^s^tr^{acts u}^p^to^{a to}^tal
^of^{5 acres}^if^th^{e res}ⁱ^den^{ce is}
^w^ithⁱⁿ^{a m}^uⁿⁱ^cip^a^lity^{, o}^r^u^p
^t^o^{a t}^o^t^a^l^of^{200 acres}ⁱ^f^t^h^e
^resⁱ^den^{ce is}ⁿ^o^{t located in}^a
^m^uⁿⁱ^cip^a^lity^.
^Ex^em^p^tioⁿ^ex^ten^d^{s to}
^{$25,000 i}ⁿ^v^a^l^u^{e of}^t^h^e
^h^o^m^e^s^t^{ead, ex}^{cept in}^th^{e cas}^e
^o^f^o^b^lig^atioⁿ^s^ar^isin^g^dⁱ^r^ectly
^as^{a res}^u^{lt of}^{a catas}^troph^ic
^o^r^ter^mⁱⁿ^{al illn}^{ess o}^rⁱⁿ^j^u^r^y^,
ⁱⁿ^w^h^ich^cas^{e th}^{e ex}^em^ption
^ap^p^{lies to}^th^{e f}^u^{ll v}^a^lu^{e o}^f
^t^h^{e h}^o^m^e^s^t^{ead bas}^e^{d u}^ponⁱ^t^s
^v^a^lu^{e on}^{e y}^{ear bef}^o^{re. T}^h^e
^ex^em^ption^prov^{ided ex}^ten^d^s
^to^th^{e su}^r^v^ivⁱⁿ^g^sp^o^u^{se o}^r
^mⁱⁿ^o^{r ch}^ildren^of^{a deceas}^ed
^owⁿ^e^{r an}^{d w}^h^en^t^h^e
^h^o^m^e^s^t^{ead is}^occu^{pied as}
^suc^h^.
^L^a^{. R}^.^S^.^20:^1.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Maine^Ex^{cept as}^prov^ided^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^ot^h^e^rwⁱ^s^{e, t}^h^{e debt}^or'^s^p^e^r^m^itted^.
^Secon^d^Ses^sⁱ^on^ag^g^r^eg^{ate in}^ter^e^{st, n}^o^{t to}^{14 M.R}^.^S^.^{§ 4426.}

^ex^{ceed $25,000 in}^v^a^lu^{e, in}
^real^{or pers}^on^al^propert^y^t^h^at
^t^h^{e debt}^{or or a depen}^d^en^t^of
^th^{e debtor u}^s^es^as^a
^resⁱ^den^{ce, prov}^{ided th}^{at if}
^mⁱⁿ^o^{r depen}^d^en^t^s^of^t^h^e
^debt^{or h}^a^v^e^t^h^ei^{r pri}ⁿ^ci^pal
^{place of}^resⁱ^den^{ce w}^ith^th^e
^debt^{or, t}^h^{e debt}^or'^s^ag^g^r^eg^at^e
ⁱⁿ^teres^t^m^a^yⁿ^o^{t ex}^ceed
^{$70,000 an}^{d prov}ⁱ^d^{ed f}^u^rt^h^e^r
^th^{at if}^th^{e d}^e^b^t^o^r^'^sⁱⁿ^ter^e^{st is}
^h^e^ld^j^oⁱⁿ^tly^w^ith^an^y^o^t^h^e^r
^pers^on^{or pers}^on^s^,^t^h^e
^ex^em^ption^m^a^yⁿ^o^{t ex}^{ceed in}
^v^a^l^u^{e t}^h^{e l}^e^s^s^e^{r of}^{$35,000 or}
^t^h^{e produ}^ct^of^t^h^{e debt}^or'^s
^f^r^actioⁿ^a^{l sh}^ar^{e tim}^es
^$70,000.

^T^h^{e debtor'}^s^ag^g^r^eg^ate
ⁱⁿ^teres^t^{, n}^o^{t to ex}^ceed
^{$70,000 i}ⁿ^v^a^l^u^{e, i}ⁿ^propert^y
^des^c^ri^{bed abov}^{e, i}^f^t^h^e
^debt^{or or a depen}^d^en^t^of^t^h^e
^debt^{or i}^s^ei^t^h^{er a pers}^on⁶⁰
^y^ears^of^ag^{e or ol}^{der or a}
^pers^on^ph^y^sⁱ^cal^l^y^or
^m^eⁿ^t^ally^dis^a^{bled an}^d
^b^ecau^{se o}^f^su^ch^dⁱ^sab^ility^is
^una^b^l^e^t^o^e^nga^geⁱⁿ
^su^b^s^tan^{tial g}^aⁱⁿ^f^u^l
^em^pl^oy^m^eⁿ^t^an^{d w}^h^os^e
^dⁱ^sab^ility^h^a^{s lasted}^o^r^can^b^e
^ex^{pected to las}^t^f^o^{r at leas}^t
^{12 m}^oⁿ^t^h^s^{or can}^be
^ex^{pected to res}^u^{lt in}^death^;
^provⁱ^d^{ed t}^h^atⁱ^f^t^h^{e debt}^or'^s
ⁱⁿ^ter^e^{st is h}^e^ld^j^oⁱⁿ^tly^w^ith
^an^y^ot^h^e^{r pers}^on^{or pers}^on^s^,
^th^{e ex}^em^p^tioⁿ^sh^{all n}^o^t
^ex^{ceed in}^v^a^lu^{e th}^{e les}^s^e^{r of}
^{$70,000 or t}^h^{e produ}^ct^of^t^h^e
^f^r^actioⁿ^a^{l sh}^ar^{e o}^f^th^e
^d^e^b^t^o^r^'^sⁱⁿ^ter^e^{st tim}^es
^$140,000.
^{14 M.R}^.^S^.^{§ 4422.}

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Maryland^C^a^s^h^{or propert}^y^of^an^y^kⁱⁿ^d^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e^{2004 F}ⁱ^rs^t^e^q^ui^va^l^e^ntⁱⁿ^va^l^u^e^t^o^$⁶^,⁰⁰⁰^p^e^r^m^itted^.
^{Special Ses}^sⁱ^on^is^ex^em^pt.^{Md. C}^o^u^r^ts^an^{d J}^u^dicial
^P^r^oceedin^g^s^C^{ode A}ⁿⁿ^.^§
^Iⁿ^ad^d^itioⁿ^,ⁱⁿ^an^y^11-^504.
^p^r^o^ceedⁱⁿ^g^uⁿ^d^{er T}^{itle 1}¹^o^f
^th^{e Un}^{ited States}^C^{ode, an}
ⁱⁿ^di^vⁱ^du^al^debt^{or m}^a^y
^ex^em^pt^t^h^{e debt}^or'^s
^ag^g^r^eg^{ate in}^ter^e^{st, n}^o^{t to}
^ex^{ceed $5,000 in}^v^a^lu^{e, in}
^real^propert^y^{or pers}^on^al
^propert^y^.
^{Md. C}^o^u^r^ts^an^{d J}^u^dicial
^P^r^oceedin^g^s^C^{ode A}ⁿⁿ^.^§
^11-^504.
Massachusetts^Aⁿ^{estate o}^f^h^o^m^e^stead^to^th^e^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh Ch.}⁴^,²⁰⁰⁵^ex^t^eⁿ^t^of^{$500,000 i}ⁿ^l^aⁿ^d^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^Fi^r^s^t^A^nnua^l^Se^ssi^oⁿ^an^{d bu}ⁱ^l^dⁱⁿ^g^s^m^a^y^be^p^e^r^m^itted^.

^acquⁱ^{red by}^an^owⁿ^e^{r or}
^owⁿ^e^rs^of^{a h}^o^m^e^{or on}^{e or}
^{all w}^h^o^rⁱ^g^h^t^f^u^lly^p^o^{ssess th}^e
^prem^is^{e by}^leas^{e or oth}^e^rw^is^e
^an^{d w}^h^{o occu}^py^{or i}ⁿ^t^eⁿ^d^t^o
^occu^py^s^a^{id h}^o^m^e^as^a
^priⁿ^ci^pal^resⁱ^den^ce.
^Mas^s^.^Aⁿⁿ^.^L^a^w^s^ch^{. 188,}
^{§ 1.}
^T^h^{e real}^propert^y^or
^m^a^nufa^c^t^ur^e^d^ho^m^e^o^f
^pers^on^s^sⁱ^x^t^y^-^t^w^{o y}^ears^of
^ag^{e or ol}^{der, reg}^a^rdl^e^s^s^of
^m^a^r^{ital statu}^s^{, o}^r^o^f^a
^di^s^a^bl^{ed pers}^on^{, as}^defⁱⁿ^e^d,
^s^h^{all be protected ag}^ain^s^t
^attach^m^eⁿ^t^{, s}^e^izu^r^{e or}
^ex^ecu^tioⁿ^o^f^j^u^d^g^m^eⁿ^t^to^th^e
^ex^t^eⁿ^t^of^{$ 500,000.}
^Mas^s^.^Aⁿⁿ^.^L^a^w^s^ch^{. 188,}
^{§ 1A}

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Michigan^A^h^o^m^e^s^t^{ead n}^o^{t ex}^ceedin^g^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^{40 acres}^of^lan^d^an^{d th}^e^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^L^e^gⁱ^slatioⁿ^d^w^e^l^lⁱ^{ng ho}^use^aⁿ^d^p^e^r^m^itted^.

^appu^rten^an^ces^{, an}^{d n}^o^t
ⁱⁿ^clu^d^{ed in}^an^y^recorded
^p^l^{at, city}^{, o}^r^v^illag^e^{, o}^r^,
ⁱⁿ^stead^{, a q}^u^an^tity^o^f^lan^dⁿ^o^t
^ex^ceedin^gⁱⁿ^am^ouⁿ^t^{1 lot,}
^b^eⁱⁿ^g^w^ithⁱⁿ^{a r}^eco^r^d^ed^to^wⁿ
^p^l^{at, city}^{, o}^r^v^illag^e^{, an}^d^th^e
^d^w^e^l^lⁱ^{ng ho}^use^aⁿ^d
^appu^rten^an^ces^on^th^{at lan}^d^,
^owⁿ^e^{d an}^{d occu}^pi^{ed by}^an^y
^resⁱ^den^t^of^t^hⁱ^s^s^t^at^{e, n}^o^t
^ex^ceedin^gⁱⁿ^v^a^lu^{e $3,500.}
^If^th^{e ow}ⁿ^e^{r of}^{a h}^o^m^e^s^t^ead
^dies^{, leav}ⁱⁿ^g^{a s}^u^rv^ivⁱⁿ^g
^sp^o^u^{se b}^u^{t n}^o^ch^ild^r^eⁿ^,^th^e
^h^o^m^e^s^t^{ead s}^h^{all be ex}^em^pt,
^an^{d t}^h^{e ren}^t^s^an^{d prof}ⁱ^t^s^of
^th^{e h}^o^m^e^s^t^{ead s}^h^{all accru}^e^to
^th^{e b}^eⁿ^e^f^{it o}^f^th^{e su}^r^v^ivⁱⁿ^g
^s^pou^s^e^bef^o^{re h}ⁱ^s^{or h}^e^r
^r^e^m^a^r^rⁱ^a^ge^,^unl^e^{ss t}^h^e
^su^r^v^ivⁱⁿ^g^sp^o^u^{se is th}^{e o}^wⁿ^e^r
^o^f^a^ho^m^e^st^e^a^dⁱⁿ^hi^{s o}^r^he^r
^o^w^{n r}ⁱ^ght^.
^MC^L^S^{§ 600.6023.}
^L^a^w^s^on^th^{e ex}^em^ption^of
^h^o^m^e^s^t^{ead propert}^y^f^r^om
^lev^y^an^{d ex}^ecu^tion^are
^ap^p^licab^{le to}^coⁿ^d^o^mⁱⁿ^iu^m
^uⁿ^its^occu^{pied as}
^ho^m^e^ste^a^d^s.
^MC^L^S^{§ 559.214.}

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Minnesota^T^h^{e h}^o^m^e^s^t^{ead m}^a^yⁱⁿ^clu^d^e^Ex^{cept as}^prov^{ided, th}^e
^Cur^r^e^nt^t^h^r^o^ugh^{2005 R}^e^g^u^l^ar^an^y^q^u^an^tity^o^f^lan^dⁿ^o^t^ex^em^p^tioⁿ^s^{set f}^o^r^t^hⁱⁿ¹¹
^Se^ssioⁿ^Ch.¹^ex^ceedin^g^{160 acres}^an^{d n}^o^t^U^.^S^.^C^.^{§ 522(d) are av}^ai^l^a^bl^e.
ⁱⁿ^clu^d^edⁱⁿ^an^y^city^{. I}^f^th^e
^h^o^m^e^stead^{is in}^{a city}^{, its}^J^oⁱⁿ^{t p}^e^titioⁿ^.^W^h^en^a
^{area m}^u^s^tⁿ^o^{t ex}^{ceed ½ acre.}^h^u^s^ban^d^an^{d w}ⁱ^f^e^{are j}^oⁱⁿ^ed
^T^h^{e v}^a^lu^{e of}^th^{e h}^o^m^e^s^t^eadⁱⁿ^{a p}^e^titioⁿ^f^o^r^b^aⁿ^k^r^u^p^tcy^,
^ex^em^ption^,^w^h^eth^e^{r th}^e^th^ey^m^a^y^j^oⁱⁿ^tly^{elect to}
^ex^em^p^tioⁿ^{is claim}^e^d^j^oⁱⁿ^tly^u^{tilize eith}^er^th^{e ap}^p^licab^le
^{or i}ⁿ^di^vⁱ^du^al^l^y^{, m}^a^yⁿ^o^t^ex^em^p^tioⁿ^p^r^o^v^isioⁿ^s
^ex^{ceed $200,000 or, if}^th^e^p^u^r^s^ua^nt^t^o^Mⁱ^nne^so^t^a^l^a^w^o^r
^h^o^m^e^s^t^{ead is}^u^s^{ed prim}^arily^p^u^r^s^ua^nt^t^o^sub^s^e^c^tⁱ^o^{n (}^d⁾^o^f
^f^o^{r ag}^ricu^ltu^{ral pu}^rpos^es^,^s^ectⁱ^oⁿ^{522 of}^t^h^{e Ban}^k^r^u^p^t^c^y
^$500,000.^A^c^{t, Un}^ited^{States Co}^d^e^{, title}
^Miⁿⁿ^.^S^t^at^{. § 510.02.}^{11, s}^ectⁱ^oⁿ^{522(d), bu}^tⁿ^o^t
^bot^h^.
^Iⁿ^dⁱ^vⁱ^d^u^{al p}^e^titioⁿ^.^W^h^en^a
^p^e^titioⁿ^f^o^r^b^aⁿ^k^r^u^p^tcy^is
^f^iledⁱⁿ^dⁱ^vⁱ^d^u^ally^{, an}^dⁿ^o^t
^j^oⁱⁿ^tly^{, f}^o^r^{a h}^u^s^b^aⁿ^d^o^r^a
^wⁱ^f^e^{, (a) on}^{e s}^pou^s^e^s^h^al^lⁿ^o^t
^claim^an^y^ex^em^ption
^p^u^r^s^ua^nt^t^o^Mⁱ^nne^so^t^a^l^a^w^fo^r
^{a peri}^{od of}^t^h^{ree y}^ears^f^r^om
^th^{e d}^a^{te o}^f^f^ilin^g^if^th^{e o}^t^h^e^r
^s^pou^s^e^h^a^s^claim^e^{d an}^y
^ex^em^ption^uⁿ^d^{er s}^u^bs^ection
^{(d) of}^s^ectⁱ^oⁿ^{522 of}^t^h^e
^B^aⁿ^k^r^u^p^tcy^A^c^{t, Un}^ited^States
^C^{ode, title 11, s}^ection^522(d);
^an^{d (b) on}^{e s}^pou^s^e^s^h^al^lⁿ^o^t
^claim^an^y^ex^em^ption^pu^rs^u^aⁿ^t
^to^su^b^s^ectioⁿ⁽^d⁾^o^f^sectioⁿ
^{522 of}^t^h^{e Ban}^k^r^u^p^t^c^y^A^c^t^,
^Un^ited^{States Co}^d^e^{, title 1}¹^,
^s^ectⁱ^oⁿ^{522(d), f}^o^{r a peri}^{od of}
^th^{ree y}^ears^f^r^om^th^{e date of}
^f^ilin^g^if^th^{e o}^t^h^e^r^sp^o^u^{se h}^a^s
^claim^e^{d an}^y^ex^em^ption
^p^u^r^s^ua^nt^t^o^Mⁱ^nne^so^t^a^l^a^w^.
^Miⁿⁿ^.^S^t^at^{. § 550.371.}
Mississippi^{State h}^o^u^s^eh^olders^are^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^en^titled^to^h^o^ld^ex^em^p^t^f^r^o^m^p^e^r^m^itted^.
^Re^gul^a^r^Le^gi^sl^a^tⁱ^v^e^Se^ssi^oⁿ^seizu^r^{e o}^r^{sale, th}^{e lan}^d^an^d^Mi^s^s^.^C^{ode A}ⁿⁿ^.^{§ 85-}^3-^2.

^buⁱ^l^dⁱⁿ^g^s^owⁿ^e^{d an}^d
^occu^{pied as}^{a res}ⁱ^den^{ce by}
^hⁱ^m^,^o^r^h^e^r^,^b^u^{t th}^{e q}^u^an^tity
^of^lan^d^s^h^{all n}^o^{t ex}^{ceed 160}
^acres^{, n}^o^{r th}^{e v}^a^lu^{e th}^ereof^,
ⁱⁿ^clu^s^iv^{e of}^im^prov^em^en^ts^,
^t^h^{e s}^u^m^of^$75,000.
^Mi^s^s^.^C^{ode A}ⁿⁿ^.^{§ 85-}^3-^21.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Missouri^T^h^{e h}^o^m^e^s^t^{ead of}^ev^ery^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh a}^l^l^t^h^e²⁰⁰⁴^pers^on^{, con}^sⁱ^s^tⁱⁿ^g^of^a^p^e^r^m^itted^.
^L^e^gⁱ^slatioⁿ^d^w^e^l^lⁱ^{ng ho}^use^aⁿ^d^{§ 513.427 R}^.^S^.^Mo.
^appu^rten^an^ces^{, an}^{d th}^{e lan}^d
^u^s^{ed in}^conⁿ^ection^th^erew^ith^,
ⁿ^o^{t ex}^ceedin^g^th^{e v}^a^lu^{e of}
^{$15,000, s}^h^al^l^,^t^o^g^e^t^h^{er w}ⁱ^t^h
^th^{e ren}^t^s^,^is^s^u^es^an^{d produ}^cts
^th^ereof^,^{be ex}^em^pt.
^{§ 513.475 R}^.^S^.^Mo.
Montana^A^h^o^m^e^s^t^{ead m}^a^yⁿ^o^{t ex}^ceed^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰³ⁱⁿ^v^a^l^u^{e $ 100,000.}^M^o^nt^.^Co^d^e^A^nn.^p^e^r^m^itted^.^M^o^nt^.^Co^d^e^A^nn.
^Re^gul^a^r^Se^ssi^oⁿ^{§ 70-}^32-^104.^{§ 31-}^2-^106.
Nebraska^A^h^o^m^e^s^t^{ead n}^o^{t ex}^ceedin^g^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh a}^l^l²⁰⁰⁴^{$12,500 i}ⁿ^v^a^l^u^{e s}^h^al^l^con^sⁱ^s^t^p^e^r^m^itted^.
^L^e^gⁱ^slatioⁿ^o^f^t^h^e^d^w^e^l^lⁱ^{ng ho}^useⁱⁿ^R^.^R^.^S^.^N^e^{b. § 25-}^15,105.

^w^h^ich^th^{e claim}^aⁿ^t^resⁱ^des^,
^its^appu^rten^an^ces^{, an}^{d th}^e
^lan^d^oⁿ^w^h^ich^th^{e sam}^e^is
^s^itu^{ated, n}^o^{t ex}^ceedin^g¹⁶⁰
^acres^of^lan^d^{, to be s}^e^lected
^by^t^h^{e ow}ⁿ^e^{r, an}^{d n}^o^tⁱⁿ^an^y
ⁱⁿ^co^r^p^o^r^ated^city^o^r^v^illag^e^,
^o^r^{, a q}^u^an^tity^o^f^coⁿ^tig^u^o^u^s
^lan^dⁿ^o^{t ex}^ceedin^g^{2 lots}
^w^ithⁱⁿ^an^yⁱⁿ^co^r^p^o^r^ated^city
^o^r^v^illag^e^{, an}^d^sh^{all b}^e
^ex^em^pt.
^R^.^R^.^S^.^N^e^{b. § 40-}^101.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Nevada^A^h^o^m^e^s^t^{ead as}^prov^{ided by}^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^st^l^a^w^,^s^h^al^l^{be ex}^em^pt^f^r^om^p^e^r^m^itted^.
^{Special 1}^Se^ssioⁿ^f^o^{rced s}^a^{le u}ⁿ^d^{er an}^y^proces^s^N^e^v.^Re^v.^St^a^t^.^A^nn.^§
^o^f^law^,^an^d^sh^{all n}^o^{t b}^e^21.090.
^alien^a^ted^w^ith^o^u^{t th}^{e j}^oⁱⁿ^t
^c^o^nseⁿ^t^o^f^husb^a^nd^aⁿ^d^wⁱ^fe
^w^h^en^th^{at r}^e^latioⁿ^ex^ists;
^N^e^v^.^C^oⁿ^s^t^.^art^.^{4, § 30.}
^T^h^{e ex}^em^ption^ex^ten^d^s^on^ly
^to^th^{at am}^o^uⁿ^t^o^f^eq^u^ityⁱⁿ
^t^h^{e propert}^y^h^e^l^d^by^t^h^e
^claim^aⁿ^t^th^{at does}ⁿ^o^{t ex}^ceed
^{$200,000 i}ⁿ^v^a^l^u^e.
^N^e^v.^Re^v.^St^a^t^.^A^nn.^§
^115.010.
^T^h^{e dw}^el^lⁱⁿ^g^of^t^h^{e j}^u^dg^m^eⁿ^t
^debt^{or occu}^pi^{ed as}^{a h}^o^m^e
^fo^r^hi^m^s^e^l^{f a}ⁿ^d^fa^mⁱ^l^y^,
^w^h^{ere th}^{e am}^ouⁿ^t^of^equ^ity
^h^e^l^d^by^t^h^{e j}^u^dg^m^eⁿ^t^debt^or
ⁱⁿ^th^{e h}^o^m^e^doesⁿ^o^{t ex}^ceed
^{$200,000 i}ⁿ^v^a^l^u^{e an}^{d t}^h^e
^d^w^ellin^g^{is situ}^{ate u}^p^oⁿ^lan^d^s
ⁿ^o^t^owⁿ^e^{d by}^hⁱ^m^.
^N^e^v.^Re^v.^St^a^t^.^A^nn.
^{§ 21.090.}
New Hampshire^Ev^er^y^p^e^r^s^oⁿ^{is en}^titled^to^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^{$100,000 w}^o^rt^h^of^hⁱ^s^{or h}^e^r^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^Re^gul^a^r^Se^ssi^oⁿ^h^o^m^e^s^t^{ead, or of}^hⁱ^s^{or h}^e^rⁱⁿ^ter^e^{st th}^er^ein^,^{as a}^p^e^r^m^itted^.
^h^o^m^e^s^t^{ead. T}^h^{e h}^o^m^e^s^t^ead
^rⁱ^g^h^t^sh^{all ex}^{ist in}
^m^a^nufa^c^t^ur^e^d^ho^usi^ng.^RSA
^480:^1.
New Jersey^{No s}^p^ecifⁱ^{c h}^o^m^e^s^t^ead^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh N}^e^w^J^e^r^s^e^y^ex^em^ption^of^f^e^deral^ex^em^ptⁱ^oⁿ^s^p^e^r^m^itted^.
^L^a^w^s²⁰⁰⁴
New Mexico ^Each^pers^on^s^h^al^l^h^a^v^e^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^ugh²⁰⁰⁴^ex^em^{pt a h}^o^m^e^s^t^{ead in}^a^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^d^w^e^l^lⁱ^{ng ho}^use^aⁿ^d^l^a^nd^p^e^r^m^itted^.

^occu^{pied by}^hⁱ^m^.^Su^ch^a
^pers^on^h^a^s^{a h}^o^m^e^s^t^{ead of}
^{$30,000 ex}^em^pt^f^r^om
^attach^m^eⁿ^t^{, ex}^ecu^tion^or
^f^o^reclos^u^r^{e by}^{a j}^u^dg^m^eⁿ^t
^{creditor an}^{d f}^r^om^an^y
^proceedin^g^of^receiv^e^rs^or
^tr^u^s^{tees in}ⁱⁿ^so^lv^en^cy
^proceedin^g^s^.
^N^.^{M. S}^t^at^{. A}ⁿⁿ^.^{§ 42-}^10-^9.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
New York^Propert^y^of^on^{e of}^t^h^e^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^ugh²⁰⁰⁴^f^o^llo^wⁱⁿ^g^ty^p^e^{s, n}^o^t^p^e^r^m^itted^.
^ex^ceedin^g^{$10,000 in}^v^a^lu^e,^N^Y^C^L^S^D^r^&^C^r^{§ 284.}
^owⁿ^e^{d an}^{d occu}^pi^{ed as}^a
^priⁿ^ci^pal^resⁱ^den^{ce, i}^s
^ex^em^{pt f}^r^om^application^to
^th^{e satisf}^actioⁿ^o^f^{a m}^oⁿ^e^y
^ju^d^g^m^eⁿ^t^:
¹^.^{a lo}^{t o}^f^lan^d^w^ith^a
^d^w^ellin^g^th^er^eoⁿ^,
^{2. s}^h^ares^of^s^t^ockⁱⁿ^a
^cooperatⁱ^v^{e apart}^m^en^t
^corporatⁱ^oⁿ^,
^{3. u}ⁿⁱ^t^s^of^{a con}^domⁱⁿⁱ^u^m
^apartm^en^{t, or}
^{4. a m}^{obile h}^o^m^e^.
^N^Y^C^L^S^C^P^L^R^{§ 5206.}
North Carolina^T^h^{e debtor'}^s^ag^g^r^eg^ate^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^ugh²⁰⁰⁴ⁱⁿ^teres^t^{, n}^o^{t to ex}^ceed^p^e^r^m^itted^.
^{$10,000 i}ⁿ^v^a^l^u^{e, i}ⁿ^real^N^.^C^.^G^eⁿ^.^S^t^at^{. § 1C}^-^1601.
^propert^y^{or pers}^on^al^propert^y
^t^h^at^t^h^{e debt}^{or or a}
^depen^d^en^t^of^t^h^{e debt}^{or u}^s^es
^as^{a res}ⁱ^den^{ce, or in}^a
^cooperatⁱ^v^{e t}^h^at^owⁿ^s
^propert^y^t^h^at^t^h^{e debt}^{or or a}
^depen^d^en^t^of^t^h^{e debt}^{or u}^s^es
^as^{a res}ⁱ^den^ce.
^N^.^C^.^G^eⁿ^.^S^t^at^{. § 1C}^-^1601.
North Dakota^T^h^{e h}^o^m^e^s^t^{ead of}^an^y^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰³^pers^on^{, w}^h^et^h^e^{r m}^a^rri^e^{d or}^p^e^r^m^itted^.
^Se^ssioⁿ^uⁿ^m^{arried, s}^h^{all con}^s^is^{t of}^N^.^D^.^C^eⁿ^t^{. C}^{ode, § 28-}^22-^17.
^th^{e lan}^d^u^p^oⁿ^w^h^ich^th^e
^claim^aⁿ^t^resⁱ^des^,^an^{d th}^e
^d^w^e^l^lⁱ^{ng ho}^use^oⁿ^t^h^a^t^l^a^nd
ⁱⁿ^w^h^ich^th^{e h}^o^m^e^stead
^claim^aⁿ^t^r^e^sid^e^{s, th}^{e to}^{tal n}^o^t
^{to ex}^{ceed $80,000 in}^v^a^lu^e,
^ov^{er an}^{d abov}^{e l}ⁱ^eⁿ^s^or
^en^cu^m^b^ran^ces^{or both}^.
^{N.D. C}^eⁿ^t^{. C}^{ode, §}
^47-^18-^01.
Ohio^A^p^e^r^s^oⁿ^'^sⁱⁿ^ter^e^{st, n}^o^{t to}^ex^{ceed $5,000 in}^on^{e parcel}^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not^p^e^r^m^itted^.
^Cur^r^e^nt^t^h^r^o^{ugh J}^a^n.¹^,²⁰⁰⁵
^{or i}^t^e^m^of^real^{or pers}^on^al^O^.^R^.^C^.^Aⁿⁿ^.^2329.662.

^propert^y^t^h^at^t^h^{e pers}^on^{or a}
^depen^d^en^t^of^t^h^{e pers}^on^u^s^es
^as^{a res}ⁱ^den^ce.
^O^.^R^.^C^.^Aⁿⁿ^.^2329.66.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Oklahoma^T^h^{e h}^o^m^e^s^t^{ead of}^an^y^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^p^e^r^s^oⁿ^{, n}^o^{t w}^ithⁱⁿ^an^y^city^o^r^p^e^r^m^itted^.
^Se^ssioⁿ^to^wⁿ^{, sh}^{all co}ⁿ^s^{ist o}^fⁿ^o^t^{31 O}^k^l^.^S^t^{. § 1.}

^m^o^{re t}^h^an^{160 acres}^of^l^aⁿ^d^,
^w^hⁱ^c^h^m^a^y^{be i}ⁿ^on^{e or m}^o^re
^parcels^,^{to be s}^e^{lected by}^th^e
^owⁿ^e^r.
^T^h^{e h}^o^m^e^s^t^{ead of}^an^y^pers^on
^w^ithⁱⁿ^an^y^city^o^r^to^wⁿ^,
^owⁿ^e^{d an}^{d occu}^{pied as}^a
^resⁱ^den^{ce on}^l^y^{, or u}^s^{ed f}^o^r
^bot^h^resⁱ^den^tⁱ^a^l^an^{d bu}^sⁱⁿ^e^s^s
^p^u^r^p^o^s^{es, sh}^{all co}ⁿ^s^{ist o}^fⁿ^o^t
^ex^ceedin^g^{1acre of}^lan^d^{. A}^t
^{least 7}⁵^%^o^f^th^{e to}^{tal sq}^u^a^r^e
^f^{oot area of}^th^e
^im^p^r^o^v^em^en^{ts f}^o^r^w^h^ich^a
^h^o^m^e^s^t^{ead ex}^em^ption^is
^claim^e^{d m}^u^s^t^{be u}^s^{ed as}^th^e
^priⁿ^ci^pal^resⁱ^den^{ce i}ⁿ^order
^to^q^u^alif^y^f^o^r^th^{e ex}^em^p^tioⁿ^.
^I^f^m^o^r^e^th^an²⁵^%^o^f^th^{e to}^tal
^s^q^u^a^{re f}^{oot area of}^th^e
^im^p^r^o^v^em^en^{ts f}^o^r^w^h^ich^a
^h^o^m^e^s^t^{ead ex}^em^ption^is
^claim^e^{d is}^u^s^{ed f}^o^{r bu}^sⁱⁿ^e^s^s
^pu^rpos^es^{, th}^{e h}^o^m^e^s^t^ead
^ex^em^ption^am^ouⁿ^t^s^h^{all n}^o^t
^ex^{ceed $5,000.}
^{31 O}^k^l^.^S^t^{. § 2.}

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Oregon^A^h^o^m^e^s^t^{ead s}^h^{all be ex}^em^pt^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^ugh²⁰⁰³^f^r^om^s^a^l^e^on^ex^ecu^tⁱ^oⁿ^,^f^r^om^p^e^r^m^itted^.
^L^e^gⁱ^slatioⁿ^th^{e lien}^of^ev^ery^j^u^dg^m^eⁿ^t^O^.^R^.^S^.^{§ 18.300.}
^an^d^f^r^o^m^liab^ilityⁱⁿ^an^y^f^o^r^m
^f^o^{r t}^h^{e debt}^s^of^t^h^{e ow}ⁿ^e^{r t}^o
^th^{e am}^o^uⁿ^tⁱⁿ^v^a^lu^{e o}^f
^{$25,000, ex}^cept^as^ot^h^e^rwⁱ^s^e
^provⁱ^d^{ed by}^l^a^w^.^Wh^en^t^w^o
^o^r^mo^r^e^me^mb^e^r^s^o^f^a
^h^o^u^s^eh^ol^{d are debt}^ors^w^h^os^e
ⁱⁿ^teres^t^sⁱⁿ^th^{e h}^o^m^e^s^t^{ead are}
^s^u^bj^{ect to s}^a^{le on}^ex^ecu^tion^,
^t^h^{e l}ⁱ^eⁿ^of^{a j}^u^dg^m^eⁿ^t^or
^liab^ilityⁱⁿ^an^y^f^o^r^m^{, th}^eir
^com^bⁱⁿ^{ed ex}^em^ption^s^uⁿ^d^er
^th^is^s^ection^s^h^{all n}^o^{t ex}^ceed
^$33,000.
^O^.^R^.^S^.^{§ 18.395.}
^T^h^{e h}^o^m^e^s^t^{ead m}^eⁿ^tion^e^{d in}
^O^R^S^{23.240 s}^h^al^l^con^sⁱ^s^t^,
^w^h^enⁿ^o^{t located in}^an^y
^to^wⁿ^o^r^city^laid^o^f^fⁱⁿ^to
^bl^ock^s^an^{d l}^o^t^s^{, of}^an^y
^q^u^an^tity^o^f^lan^dⁿ^o^t
^ex^ceedin^g^{160 acres}^{, an}^d
^w^h^en^{located in}^an^y^s^u^ch
^to^wⁿ^o^r^city^{, o}^f^an^y^q^u^an^tity
^of^lan^dⁿ^o^{t ex}^ceedin^g^on^e
^b^l^o^c^k.^H^o^w^e^ve^r^,^a^ho^m^e^st^e^a^d
^uⁿ^d^er^th^{is sectio}ⁿ^sh^{all n}^o^t
^ex^{ceed in}^v^a^lu^{e th}^{e s}^u^m^of
^{$25,000 or $33,000,}
^w^hⁱ^c^he^ve^r^a^m^o^untⁱ^s
^{applicable u}ⁿ^d^{er O.R}^.^S.
^23.240.
^O^.^R^.^S^.^{§ 18.402.}
Pennsylvania^{No s}^p^ecifⁱ^{c h}^o^m^e^s^t^ead^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^ugh²⁰⁰⁴^provⁱ^sⁱ^oⁿ^.^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^p^e^r^m^itted^.

^Iⁿ^ad^d^itioⁿ^to^an^y^o^t^h^e^r
^propert^y^s^p^eci^fⁱ^cal^l^y
^ex^em^pt^{ed, propert}^y^of^t^h^e
^j^u^dg^m^eⁿ^t^debt^{or (i}ⁿ^c^l^u^diⁿ^g
^b^a^{nk no}^t^e^s,^m^o^ne^y^,
^secu^r^{ities, r}^{eal p}^r^o^p^e^r^t^y^,
^j^u^dg^m^eⁿ^t^s^{or ot}^h^e^r
ⁱⁿ^debt^edn^e^s^s^du^{e t}^h^e
^j^u^dg^m^eⁿ^t^debt^{or) t}^o^t^h^{e v}^a^l^u^e
^of^{$ 300 s}^h^al^l^{be ex}^em^pt
^f^r^om^attach^m^eⁿ^t^{or ex}^ecu^tion
^on^{a j}^u^dg^m^eⁿ^t^.
^{42 Pa. C}^.^S^.^{§ 8123.}

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Rhode Island^Hom^e^s^t^{ead es}^{tate ex}^em^ption^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh J}^a^nua^r^y²⁰⁰⁴^{– an}^es^{tate of}^h^o^m^e^s^t^{ead to}^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^t^h^{e ex}^t^eⁿ^t^of^{$200,000 i}ⁿ^t^h^e^p^e^r^m^itted^.
^lan^d^an^d^b^u^ildⁱⁿ^g^s^m^a^y^b^e
^a^c^q^ui^r^e^d^p^u^r^s^ua^nt^t^o^t^hⁱ^s
^s^ectⁱ^oⁿ^by^an^owⁿ^e^{r or}
^owⁿ^e^rs^of^{a h}^o^m^e^{or on}^{e or}
^{all w}^h^o^rⁱ^g^h^t^f^u^lly^p^o^ssess
^th^{e prem}^is^{e by}^leas^{e or}
^ot^h^e^rwⁱ^s^{e, an}^{d w}^h^{o occu}^py
^o^rⁱⁿ^ten^d^to^o^ccu^p^y^said
^h^o^m^e^as^{a prin}^cipal
^resⁱ^den^ce.
^R^.^{I. G}^eⁿ^.^L^a^w^s^{§ 9-}^26-^4.1.
South Carolina^T^h^{e debtor'}^s^ag^g^r^eg^ate^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^T^h^r^o^{ugh t}^h^e²⁰⁰⁴ⁱⁿ^teres^t^{, n}^o^{t to ex}^{ceed $5,000}^p^e^r^m^itted^.
^Re^gul^a^r^Se^ssi^oⁿⁱⁿ^v^a^l^u^{e, i}ⁿ^real^propert^y^or^S^.^C^.^C^{ode A}ⁿⁿ^.^{§ 15-}^41-^35.

^pers^on^al^propert^y^t^h^at^t^h^e
^debt^{or or a depen}^d^en^t^of^t^h^e
^{debtor u}^s^es^as^{a res}ⁱ^den^{ce, in}
^{a cooperat}ⁱ^v^{e t}^h^at^owⁿ^s
^propert^y^t^h^at^t^h^{e debt}^{or or a}
^depen^d^en^t^of^t^h^{e debt}^{or u}^s^es
^as^{a res}ⁱ^den^{ce, ex}^{cept th}^at
^th^{e ag}^g^r^eg^{ate v}^a^lu^{e of}
^m^u^ltip^{le h}^o^m^e^stead
^ex^em^p^tioⁿ^s^allo^w^a^b^l^{e w}^ith
^r^e^sp^e^c^t^t^o^a^si^ngl^e^lⁱ^vⁱ^{ng uni}^t
^m^a^yⁿ^o^{t ex}^{ceed $10,000. If}
^th^er^{e ar}^{e m}^u^ltip^{le o}^wⁿ^e^r^s^o^f
^s^u^ch^{a liv}ⁱⁿ^g^uⁿ^{it ex}^em^{pt as}^a
^h^o^m^e^s^t^{ead, th}^{e v}^a^lu^{e of}^th^e
^ex^em^ption^of^eachⁱⁿ^divⁱ^du^al
^owⁿ^e^{r m}^a^yⁿ^o^{t ex}^{ceed h}ⁱ^s
^f^r^actⁱ^oⁿ^a^l^portⁱ^oⁿ^of^$10,000.
^S^.^C^.^C^{ode A}ⁿⁿ^.^{§ 15-}^41-^30.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
South Dakota^T^h^{e h}^o^m^e^s^t^{ead of}^ev^ery^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^f^a^m^ily^{, so}^loⁿ^g^{as it}^p^e^r^m^itted^.
^Se^ssioⁿ^c^o^ntinue^{s to}^p^o^sse^{ss the}^S^.^D^.^C^odi^fⁱ^{ed L}^a^w^s^§§
^ch^{aracter of}^{a h}^o^m^e^s^t^{ead is}^43-^31-^{30, 43-}^45-^13.

^ex^em^{pt f}^r^om^j^u^{dicial s}^a^le,
^f^r^om^j^u^dg^m^eⁿ^t^lⁱ^eⁿ^,^an^{d f}^r^om
^{all m}^e^sⁿ^{e or f}ⁱⁿ^a^{l proces}^s
^f^r^om^an^y^cou^r^{t, to th}^{e ex}^ten^t
^an^{d as}^provⁱ^d^{ed i}ⁿ^t^hⁱ^s^code.
^S^.^D^.^C^odi^fⁱ^{ed L}^a^w^s^§
^43-^31-^1.
^I^f^w^ithⁱⁿ^{a to}^wⁿ^{, th}^e
^h^o^m^e^s^t^{ead m}^u^s^tⁿ^o^{t ex}^{ceed 1}
^{acre in}^ex^ten^t^{, an}^{d if}ⁿ^o^t
^w^ithⁱⁿ^{a to}^wⁿ^{, it m}^u^{st n}^o^t
^em^{brace in}^th^{e ag}^g^r^eg^ate
^m^o^{re t}^h^an^{160 acres}^{. If}^t^h^e
^h^o^m^e^s^t^{ead is}^claim^e^{d u}^pon
^an^y^lan^d^{, th}^{e title o}^r^rⁱ^g^h^t^o^f
^p^o^sse^ssioⁿ^to^w^h^ic^{h w}^a^s
^acquⁱ^{red or claim}^e^{d u}ⁿ^d^er
^th^{e law}^s^o^f^th^{e Un}^ited^States
^r^e^latin^g^to^mⁱⁿ^e^r^a^{l lan}^d^s,
^th^en^th^{e area of}^th^e
^h^o^m^e^stead^{, if}^w^ithⁱⁿ^{a to}^wⁿ
^{plat, s}^h^{all n}^o^{t ex}^{ceed on}^e
^{acre, an}^{d if}^w^ith^ou^{t a tow}ⁿ
^{plat it m}^u^s^tⁿ^o^{t ex}^{ceed 40}
^acres^.
^S^.^D^.^C^odi^fⁱ^{ed L}^a^w^s
^{§ 43-}^31-^4.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Tennessee^Aⁿⁱⁿ^di^vⁱ^du^al^{, w}^h^et^h^e^{r a}^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^h^ead^o^f^f^a^m^ily^o^rⁿ^o^{t, sh}^all^p^e^r^m^itted^.
^S^e^s^sⁱ^on^of^t^h^{e 103rd G}^eⁿ^e^ral^b^e^en^titled^to^{a h}^o^m^e^stead^T^eⁿⁿ^.^C^{ode A}ⁿⁿ^.^{§ 26-}^2-^112.

^A^sse^m^b^ly^ex^em^ptⁱ^oⁿ^u^pon^real^propert^y
^w^hⁱ^c^hⁱ^s^owⁿ^e^{d by}^t^h^e
ⁱⁿ^di^vⁱ^du^al^an^{d u}^s^{ed by}^t^h^e
ⁱⁿ^di^vⁱ^du^al^{or t}^h^{e i}ⁿ^di^vⁱ^du^al^'^s
^s^pou^s^e^{or depen}^d^en^t^,^as^a
^prin^{cipal place of}^resⁱ^den^ce.
^T^h^{e ag}^g^r^eg^{ate v}^a^lu^{e of}^s^u^ch
^h^o^m^e^s^t^{ead ex}^em^ption^s^h^all
ⁿ^o^{t ex}^{ceed $5,000; prov}^ided,
ⁱⁿ^di^vⁱ^du^al^s^w^h^{o j}^oⁱⁿ^t^l^y^owⁿ
^an^{d u}^s^{e real property}^as^th^eir
^prin^{cipal place of}^resⁱ^den^c^e
^sh^{all b}^e^en^titled^to^h^o^m^e^stead
^ex^em^ption^s^{, th}^{e ag}^g^r^eg^ate
^v^a^lu^{e o}^f^w^h^ich^ex^em^p^tioⁿ^s
^com^bⁱⁿ^{ed s}^h^{all n}^o^{t ex}^ceed
^{$7,500, w}^hⁱ^c^h^s^h^al^l^be
^di^vⁱ^{ded equ}^a^l^l^y^am^on^g^t^h^em
ⁱⁿ^th^{e ev}^en^{t th}^{e h}^o^m^e^s^t^ead
^ex^em^ption^s^{are claim}^e^{d in}
^th^{e s}^a^m^e^proceedin^g^;
^provⁱ^d^{ed, i}^f^on^l^y^on^{e (1) of}
^th^{e j}^oⁱⁿ^{t o}^wⁿ^e^r^s^o^f^r^eal
^property^u^s^{ed as}^th^eir
^prin^{cipal place of}^resⁱ^den^c^e
^isⁱⁿ^v^o^lv^{ed in}^th^{e proceedin}^g
^w^h^erein^h^o^m^e^s^t^ead
^ex^em^ption^is^claim^e^{d, th}^en
^th^{e in}^divⁱ^du^al'^s^h^o^m^e^s^t^ead
^ex^em^ptⁱ^oⁿ^s^h^al^l^{be $5,000.}
^T^eⁿⁿ^.^C^{ode A}ⁿⁿ^.^{§ 26-}^2-^301.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Texas^T^h^{e h}^o^m^e^s^t^{ead, n}^o^{t in}^{a tow}ⁿ^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^o^r^city^{, sh}^{all co}ⁿ^s^{ist o}^fⁿ^o^t^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^Se^ssioⁿ^m^o^{re t}^h^an^{200 acres}^of^l^aⁿ^d^,^p^e^r^m^itted^.
^w^hⁱ^c^h^m^a^y^{be i}ⁿ^on^{e or m}^o^re
^p^a^r^{cels, w}^ith^th^e
^im^prov^em^en^ts^th^ereon^;^th^e
^h^o^m^e^steadⁱⁿ^{a city}^{, to}^wⁿ^o^r
^v^illag^e^{, sh}^{all co}ⁿ^s^{ist o}^f^{a lo}^t
^o^r^coⁿ^tig^u^o^u^s^lo^{ts am}^o^uⁿ^tin^g
^{to n}^o^{t m}^o^{re th}^an^{10 acres}^of
^lan^d^{, to}^g^e^th^er^w^ith^an^y
^im^p^r^o^v^em^en^{ts o}ⁿ^th^{e lan}^d^;
^prov^{ided, th}^{at th}^{e h}^o^m^e^s^t^ead
ⁱⁿ^{a city}^{, to}^wⁿ^o^r^v^illag^e^sh^all
^{be u}^s^{ed f}^o^{r t}^h^{e pu}^rpos^es^of^a
^h^o^m^e^{, or as}^bot^h^an^u^r^ban
^h^o^m^e^an^{d a place to ex}^ercis^e
^{a cal}^lⁱⁿ^g^{or bu}^sⁱⁿ^e^s^s^,^of^t^h^e
^h^o^m^e^s^t^{ead claim}^aⁿ^t^{, w}^h^eth^e^r
^{a s}ⁱⁿ^g^l^{e adu}^{lt pers}^on^{, or th}^e
^h^{ead of}^{a f}^a^m^ily^.
^T^e^x^.^C^oⁿ^s^t^.^A^r^t^.^X^V^I^{§ 51.}
^{See als}^o^T^e^x^.^{Prop. C}^ode
^{§ 41.001 (2004)}^en^titled
^“^Iⁿ^t^eres^tsⁱⁿ^L^aⁿ^d^Ex^em^pt
^f^r^om^S^eⁱ^z^u^r^{e” des}^c^ri^biⁿ^g
^en^cu^m^b^ran^ces^th^{at m}^a^y^be
^properl^y^fⁱ^x^e^{d on}^h^o^m^e^s^t^ead
^propert^y^.
Utah^th^Aⁿⁱⁿ^dⁱ^vⁱ^d^u^{al is en}^titled^to^a^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e^{2004 4}^h^o^m^e^s^t^{ead ex}^em^ption^con^sⁱ^s^tⁱⁿ^g^of^propert^yⁱⁿ^an^p^e^r^m^itted^.^U^t^ah^C^{ode A}ⁿⁿ^.^{§ 78-}^23-^15.

^{Special Ses}^sⁱ^on^am^ouⁿ^tⁿ^o^{t ex}^ceedin^g^:
⁽ⁱ⁾ⁱ^f^th^{e p}^r^o^p^e^r^t^y^{is n}^o^{t th}^e
^pri^m^ary^pers^on^al^resⁱ^den^c^e
^of^t^h^{e i}ⁿ^di^vⁱ^du^al^{, $5,000 or}
^{$10,000 i}^f^owⁿ^e^{d j}^oⁱⁿ^t^l^y^an^d
⁽ⁱⁱ⁾^if^{it is th}^{e p}^r^im^ar^y
^pers^on^al^resⁱ^den^{ce, $20,000}
ⁱⁿ^v^a^l^u^{e or $40,000 i}^f^owⁿ^e^d
^j^oⁱⁿ^tly^.
^“^P^ri^m^a^ry^pers^on^al^resⁱ^den^ce"
^m^ean^s^{a dw}^ellin^g^{or m}^obile
^h^o^m^e^an^{d th}^{e lan}^d
^s^u^rrouⁿ^dⁱⁿ^g^{it, n}^o^{t ex}^ceedin^g
^on^{e acre.}
^U^t^ah^C^{ode A}ⁿⁿ^.^{§ 78-}^23-^3.

StateDescription ofApplicability of
Property and AmountFederal Exemptions
Vermont^T^h^{e h}^o^m^e^s^t^{ead con}^s^is^tin^g^of^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh J}^une⁴^,²⁰⁰⁴^a^d^w^e^l^lⁱ^{ng ho}^use^,^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^o^u^tb^u^ildⁱⁿ^g^s^an^d^th^{e lan}^d^p^e^r^m^itted^.
^u^s^{ed in}^conⁿ^ection^th^erew^ith^,
ⁿ^o^{t ex}^ceedin^g^{$75,000 in}
^v^a^l^u^{e, an}^{d ow}ⁿ^e^{d an}^{d u}^s^{ed or}
^k^e^{pt as}^{a h}^o^m^e^s^t^{ead s}^h^{all be}
^ex^em^{pt f}^r^om^attach^m^eⁿ^t^an^d
^ex^ecu^tion^.
^{27 V}^.^S^.^A^.^{§ 101.}
Virginia^Ev^ery^h^o^u^s^eh^ol^{der s}^h^al^l^be^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^ugh^{2004 S}^p^eci^al^en^titled^to^h^o^ld^ex^em^p^t^r^eal^an^{d pers}^on^al^propert^y^,^or^p^e^r^m^itted^.^V^a^{. C}^{ode A}ⁿⁿ^.^{§ 34-}^3.1.
^Se^ssioⁿ^I^I^eith^{er, to be s}^e^{lected by}^th^e
^h^o^u^s^eh^{older, n}^o^{t ex}^ceedin^g
^{$5,000 in}^v^a^lu^{e. In}^addition^,
ⁱ^f^{a h}^o^u^s^eh^ol^{der s}^u^pport^s
^depen^d^en^t^s^{, t}^h^{e h}^o^u^s^eh^ol^der
^sh^{all b}^e^en^titled^to^h^o^ld
^ex^em^pt^propert^yⁿ^o^t
^ex^ceedin^g^{$500 in}^v^a^lu^{e f}^o^r
^each^depen^d^en^t.
^V^a^{. C}^{ode A}ⁿⁿ^.^{§ 34-}^4.
^A^v^e^ter^aⁿ^w^ith^{a ser}^v^ice-
^coⁿⁿ^ected^dⁱ^sab^ility^o^f⁴⁰^%
^o^r^m^o^r^e^{is en}^titled^to^an
^ad^d^itioⁿ^a^{l ex}^em^p^tioⁿ^o^f
^{$2000 i}ⁿ^real^{or pers}^on^al
^propert^y^.^V^a^{. C}^{ode. A}ⁿⁿ^.
^§34-^4.1.
Washington^A^h^o^m^e^s^t^{ead m}^a^y^con^s^is^{t of}^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^{ugh Cha}^p^t^e^r²^o^f^la^nd^s,^r^e^ga^r^d^le^{ss o}^f^a^r^e^a^,^b^u^t^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^t^h^{e 2005 R}^e^g^u^l^{ar S}^e^s^sⁱ^on^th^{e h}^o^m^e^s^t^{ead ex}^em^ption^p^e^r^m^itted^.

^am^ouⁿ^t^s^h^{all n}^o^{t ex}^{ceed th}^e
^lesser^o^f⁽¹⁾^th^{e to}^{tal n}^e^t
^v^a^lu^{e o}^f^th^{e lan}^d^{s, m}^o^b^ile
^h^o^m^e^{, im}^prov^em^en^ts^{, an}^d
^ot^h^e^{r pers}^on^al^propert^y^{or (2)}
^t^h^{e s}^u^m^of^{$40,000 i}ⁿ^t^h^e
^cas^{e of}^lan^d^s^,^m^{obile h}^o^m^e^,
^an^{d i}^m^prov^em^en^t^s^.
^R^e^v^.^C^{ode Was}^h^{. (A}^R^C^W⁾
^{§ 6.13.030.}

StateDescription ofApplicability of
Property and AmountFederal Exemptions
West Virginia^Aⁿ^y^husb^a^nd^,^wⁱ^fe^,^p^a^r^e^nt^o^r^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^{ugh t}^h^e²⁰⁰⁴^o^t^he^r^he^a^d^o^f^a^ho^use^h^o^l^d^p^e^r^m^itted^.
^T^h^ir^d^Ex^tr^ao^r^dⁱⁿ^ar^y^Sessioⁿ^o^f^sh^{all b}^y^o^p^e^r^a^tioⁿ^o^f^law^{W. V}^a^{. C}^{ode § 38-}^10-^4.
^th^{e L}^e^gⁱ^s^l^atu^r^e^h^a^v^e^{a h}^o^m^e^s^t^{ead ex}^em^ption
^t^o^t^h^{e v}^a^l^u^{e of}^$5,000
^su^b^j^{ect to}^th^{e p}^r^o^v^isioⁿ^s^o^f
^sectioⁿ⁴⁸^,^ar^{ticle VI}^o^f^th^e
^Coⁿ^s^titu^tioⁿ^o^f^th^{is State.}
^{W. V}^a^{. C}^{ode § 38-}^9-^1.
Wisconsin^Aⁿ^ex^em^{pt h}^o^m^e^s^t^ead^No^statu^t^o^r^y^p^r^o^h^ib^itioⁿ^.^Use
^Cur^r^e^nt^t^h^r^o^ugh^{2003 A}^c^t²⁷^s^e^{lected by}^{a res}ⁱ^den^t^owⁿ^e^r^of^f^e^deral^ex^em^ptⁱ^oⁿ^s
^an^{d occu}^pi^{ed by}^hⁱ^m^{or h}^e^r^p^e^r^m^itted^.
^s^h^al^l^{be ex}^em^pt^f^r^om
^liab^ility^f^o^r^th^{e d}^e^b^t^{s o}^f^th^e
^o^w^ne^r^t^o^t^h^e^a^m^o^unt^o^f
^$40,000.
^Wi^s^.^S^t^at^{. § 815.20}
Wyoming^Ev^ery^resⁱ^den^t^of^th^{e s}^t^{ate is}^Fed^e^r^a^{l ex}^em^p^tioⁿ^s^not
^Cur^r^e^nt^t^h^r^o^ugh^{2004 S}^p^eci^al^en^titled^to^{a h}^o^m^e^steadⁿ^o^t^ex^ceedin^g^{$10,000.00 in}^p^e^r^m^itted^.^Wy^{o. S}^t^at^{. § 1-}^20-^109.

^Se^ssioⁿ^va^l^u^e^.
^Wy^{o. S}^t^at^{. § 1-}^20-^101.